https://www.taxtmi.com/caselaws?id=221420 Where exempted goods arise only as an inevitable and unavoidable waste or by-product in manufacture, Rule 6(3) of the Cenvat Credit Rules, 2004 cannot be mechanically invoked on a prima facie basis to demand an amount linked to sale value. The Tribunal noted that the rule is in pari materia with the earlier Rule 57CC and accepted that, where separate accounts for common inputs used in dutiable and exempted outputs cannot be maintained because it is impossible in practice, the law does not compel impossibilities. On that footing, the appellant showed a prima facie case and undue hardship, so pre-deposit was waived and recovery stayed pending disposal of the appeal. en-us Wed, 10 Oct 2012 00:00:00 +0530 Mon, 11 Mar 2013 11:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221420 Where exempted goods arise only as an inevitable and unavoidable waste or by-product in manufacture, Rule 6(3) of the Cenvat Credit Rules, 2004 cannot be mechanically invoked on a prima facie basis to demand an amount linked to sale value. The Tribunal noted that the rule is in pari materia with the earlier Rule 57CC and accepted that, where separate accounts for common inputs used in dutiable and exempted outputs cannot be maintained because it is impossible in practice, the law does not compel impossibilities. On that footing, the appellant showed a prima facie case and undue hardship, so pre-deposit was waived and recovery stayed pending disposal of the appeal. Case-Laws Central Excise Wed, 10 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221420